Earlier quoted context omitted.
As someone who was advised to wait 6-12 months for a tax refund in Finland (not a standard payroll/prepaid tax) [1] I'd say it's because 'the system' is still the old system from the past that hasn't entirely kept up with the fact that in this day and age: - A limited company is not always a giant manufacturing concern - An ever increasing amount of the population will not have been born in and will not be living the…
I thought those delays were meant to encourage you to declare everything in advance on your tax card.
In my opinion, the tax card system effectively just moves the deadline for the tax return to Nov/December so you can ensure it's completely up to date then and not pay anything extra.